General jurisdiction of Special or General CommissionersU.K.
93(1)This paragraph applies in relation to an appeal against—
(a)an amendment of a self-assessment under paragraph 30, or
(b)an amendment of a company tax return under paragraph 34(2), or
(c)an assessment to tax other than a self-assessment, or
(d)a discovery determination.
(2)An appeal against a decision of the Board shall be to the Special Commissioners.
(3)Any other appeal shall be to the General Commissioners, subject—
(a)to any provision made by or under Part V of the M1Taxes Management Act 1970, and
(b)to any election under paragraph 94 below.